IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
Номер 201822009 UILC 263.00-00 Тема Capital Expenditures (Deductible v. Not Deductible) Дата публикации 06/01/2018
Номер 201822009 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/01/2018
Номер 201822008 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 06/01/2018
Номер 201822007 UILC 9100.04-00 Тема Section 168; MACRS Дата публикации 06/01/2018
Номер 201822006 UILC 1362.01-03 Тема Late Elections Дата публикации 06/01/2018
Номер 201822005 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/01/2018
Номер 201822004 UILC 457.00-00 Тема Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Дата публикации 06/01/2018
Номер 201822003 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 06/01/2018
Номер 201822003 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 06/01/2018
Номер 201822002 UILC 7704.00-00 Тема Certain Publicly Traded Partnerships Treated as Corporations Дата публикации 06/01/2018
Номер 201822002 UILC 7704.04-00 Тема Inadvertent Termination Дата публикации 06/01/2018
Номер 201822001 UILC 7701.00-00 Тема Definitions Дата публикации 06/01/2018
Номер 201822001 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/01/2018
Номер 201822000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 06/01/2018
Номер 201821016 UILC 4942.03-07 Тема Set-Asides Дата публикации 05/25/2018
Номер 201821015 UILC 4942.03-07 Тема Set-Asides Дата публикации 05/25/2018
Номер 201821014 UILC 4945.04-04 Тема Grants to Individuals Дата публикации 05/25/2018
Номер 201821013 UILC 501.06-00 Тема Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Дата публикации 05/25/2018
Номер 201821012 UILC 1033.01-00 Тема General Rule Дата публикации 05/25/2018
Номер 201821012 UILC 1033.02-00 Тема Definition of Involuntary Conversion Events Дата публикации 05/25/2018
Номер 201821011 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 05/25/2018
Номер 201821011 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 05/25/2018
Номер 201821010 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 05/25/2018
Номер 201821010 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 05/25/2018
Номер 201821009 UILC 7701.00-00 Тема Definitions Дата публикации 05/25/2018